The Ministry of Finance plans to introduce single-instance proceedings for some tax cases – those where the customs and financial control was conducted. Such a solution may prove positive for taxpayers, provided their rights are appropriately secured.
This can only be effective if the decisions issued by tax authorities are not executed when appealed before the case is resolved by the administrative court. Without such a protective provision the introduction of a single-instant proceeding would have to assessed as unacceptable, as its mere introduction does not guarantee that the quality of the decisions issued by relevant organs will improve significantly. Therefore, if the change are eventually implemented, securing appropriate protection for taxpayers is imperative. However, the Ministry of Finance has not addressed this problem thus far.
Łukasz Czucharski, The Tax Committee of Employers of Poland